A Ltd. manufactures cameras that go through three departments, mechanical; assembly, and testing. Partial cost and production data for the mechanical department, are as follows for December 2021: Cameras in process December 1: 3,000 units 70% complete Cameras in process December 31: 20% complete Cameras started into production: 35,000 Cameras completed and transferred out: 30,000 Cost of December 1 work-in-process: Material A: $42,000 Material B: $150,000 Direct labor: $12,600 Overhead: $25,200 Costs added to production in December: Material A: $737,500 Material B: $2,100,000 Direct labor: $177,000 Overhead: $354,000 Material A and B in the mechanical department are added uniformly and at the beginning of work, respectively. Conversion costs are added on a uniform basis in all departments. 

Cameras from the mechanical department are transferred to the assembly department. Partial cost and production data for the assembly department, are as follows for December 2021: Cameras in process December 1: 5,000 units 60% complete Cameras in process December 31: 7,000 units 90% complete Cost of December 1 work-in-process: Material Y: $5,000 Conversion costs: $45,000 Transferred-in: $440,000 Costs added to production in December: Material X: $175,000 Material Y: $60,000 Conversion costs: $93,900 Two types of materials are used; X and Y. X is added when the cameras are 80% through the department. Y is added when the cameras are 40% through the department. Cameras from the assembly department are transferred to the testing department. 

Partial cost and production data for the testing department, are as follows for December 2021: Cameras in process December 1: 2,000 units 40% complete Cameras in process December 31:1,000 units 60% complete Cameras completed and transferred out: 26,000 Cost of December 1 work-in-process: Conversion costs: $1,600 Transferred in costs:$216,000 Costs added to production in December: Conversion costs: $86,400 Normal spoilage, in the testing department, is 8% of the good cameras completed and transferred to finished goods. Assume that there are 2,000 cameras in finished goods inventory on December 1 that cost $130/each using FIFO and $120/each using a weighted average. There were 25,000 cameras sold in November for $300 per camera.

REQUIRED:
1. Create a total of 2 production reports in the format reviewed in class
ie. 2 for the assembly using FIFO and
weighted average.
2. Prepare the journal entries to record all of the activity
departments using both FIFO and weighted average, including the entries to record
the impact of December sales.